Constructive Solutions: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Constructive Solutions
Largest movements
- Financial fixed assets +€200,000
new in 2025: €200,000
- Receivables within one year +€47,359
new in 2025: €47,359
- Tangible fixed assets +€8,824
new in 2025: €8,824
- Cash +€7,993
up €7,993 (+101%), from €7,895 to €15,887
mainly Debts after one year (+€144,310) and Net result for the year (+€58,167)
- Debts after one year +€144,310
new in 2025: €144,310
- Reserves +€54,962
new in 2025: €54,962
- Current portion of long-term debt +€32,717
new in 2025: €32,717
- Tax, wage and social debts +€30,150
new in 2025: €30,150
- Gross operating margin +€90,120
up €90,120, from -€2,372 to €87,748
- Taxes +€19,484
new in 2025: €19,484
- Financial charges +€8,332
new in 2025: €8,332
- Depreciation +€1,374
new in 2025: €1,374
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,895 | €272,071 | +€264,176 | +3,346% |
| Fixed assets | 21/28 | - | €208,824 | +€208,824 | |
| Tangible fixed assets | 22/27 | - | €8,824 | +€8,824 | |
| Plant, machinery and equipment | 23 | - | €8,824 | +€8,824 | |
| Financial fixed assets | 28 | - | €200,000 | +€200,000 | |
| Current assets | 29/58 | €7,895 | €63,246 | +€55,352 | +701% |
| Amounts receivable within one year | 40/41 | - | €47,359 | +€47,359 | |
| Trade receivables | 40 | - | €47,359 | +€47,359 | |
| Cash at bank and in hand | 54/58 | €7,895 | €15,887 | +€7,993 | +101% |
| Total equity and liabilities | 10/49 | €7,895 | €272,071 | +€264,176 | +3,346% |
| Equity | 10/15 | €5,628 | €62,962 | +€57,334 | +1,019% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | - | €54,962 | +€54,962 | |
| Distributable reserves | 133 | - | €54,962 | +€54,962 | |
| Profit (loss) carried forward | 14 | -€2,372 | - | +€2,372 | |
| Amounts payable | 17/49 | €2,266 | €209,108 | +€206,842 | +9,127% |
| Amounts payable after more than one year | 17 | - | €144,310 | +€144,310 | |
| Financial debts | 170/4 | - | €144,310 | +€144,310 | |
| Amounts payable within one year | 42/48 | €2,266 | €64,799 | +€62,532 | +2,759% |
| Current portion of amounts payable after more than one year | 42 | - | €32,717 | +€32,717 | |
| Trade debts | 44 | €2,266 | €1,349 | -€918 | -40.5% |
| Suppliers | 440/4 | €2,266 | €1,349 | -€918 | -40.5% |
| Taxes, remuneration and social security | 45 | - | €30,150 | +€30,150 | |
| Taxes | 450/3 | - | €30,150 | +€30,150 | |
| Other amounts payable | 47/48 | - | €583 | +€583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,374 | +€1,374 | |
| Other operating charges | 640/8 | - | €392 | +€392 | |
| Gross operating margin | 9900 | -€2,372 | €87,748 | +€90,120 | |
| Operating profit (loss) | 9901 | -€2,372 | €85,982 | +€88,354 | |
| Financial charges | 65/66B | - | €8,332 | +€8,332 | |
| Recurring financial charges | 65 | - | €8,332 | +€8,332 | |
| Profit (loss) for the period before taxes | 9903 | -€2,372 | €77,650 | +€80,022 | |
| Income taxes | 67/77 | - | €19,484 | +€19,484 | |
| Profit (loss) for the period | 9904 | -€2,372 | €58,167 | +€60,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,372 | €58,167 | +€60,539 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.